Table of Content
Chapter 1: The Role of the Public Accountant in the American Economy Chapter 2: Professional Standards Appendix A Comparison of International Standards on Auditing with AICPA Auditing Standards Chapter 3: Professional Ethics Chapter 4: Legal Liability of CPAs Chapter 5: Audit Evidence and Documentation Chapter 6: Planning the Audit; Linking Audit Procedures to Risk Appendix A Selected Internet Addresses Appendix B Examples of Fraud Risk Factors Appendix C Illustrative Audit Case: Keystone Computers & Networks, Inc. Chapter 7: Internal Control Appendix A Antifraud Programs and Control Measures Chapter 8: Consideration of Internal Control in an Information Technology Environment Chapter 9: Audit Sampling Appendix A Probability-Proportion-to-Size Sampling Appendix B Audit Risk Chapter 10: Cash and Financial Investments Chapter 11: Accounts Receivable, Notes Receivable, and Revenue Appendix A Illustrative Audit Case; Keystone Computers & Networks, Inc. Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc. Chapter 12: Inventories and Cost of Goods Sold Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion Chapter 14: Accounts Payable and Other Liabilities Appendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc. Chapter 15: Debt and Equity Capital Chapter 16: Auditing Operations and Completing the Audit Chapter 17: Auditors' Report Chapter 18: Integrated Audits of Public Companies Chapter 19: Additional Assurance Services: Historical Financial Information Chapter 20: Additional Assurance Services: Other Information Chapter 21: Internal, Operational, and Compliance Auditing
